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Meet our specialist Charities unit Our partner-led service is supported by a dedicated team of specialist managers and technical directors who have chosen to work exclusively with charities and not for profit clients. Our rigorous technical accreditation programme for all specialist partners and staff ensures that we remain at the forefront of best practice so our charity and not for profit clients receive the best possible service from us at all levels.
Assurance - London Pesh Framjee , Head of National Charities and Education Unit Pesh joined Horwath Clark Whitehill in September 2008 from a Big Four firm, where he was Head of Non Profits, He now leads our not for profit unit. He has a wide range of audit and advisory clients. He has been involved in the not for profit sector, both professionally and as a volunteer, for over 30 years. Pesh is a Chartered Accountant but uniquely he is very knowledgeable about charity law and practice as well as fundraising. He is a member of the Charity Law Association and a long standing member of the Institute of Fundraising. Pesh writes and lectures internationally on matters facing the sector. He is joint author of Charities - The Law and Practice and has written a book on Charity Trading and he has much experience of governance, trading, tax matters, risk management, strategy, performance measurement and knowledge management in the charity sector. He has been appointed by the Charity Commission to act as sole trustee and interim manager of three charities and undertaken special work for the Charity Commission both in the UK and overseas. He has been Finance director of two charities and is Special Advisor to the Charity Finance Directors’ Group Pesh is a member of the Charity Commission SORP Committee. He is also a member of the Accounting Standards Board’s Committee for Accounting for Public Benefit Entities and of the Institute of Chartered Accountants Charity Advisory Group. He is also a charity trustee.
Andrew Pianca, Partner Andrew is a leading specialist not for profit partner and advises a number of large national charities, membership organisations and Royal Colleges. As Chief Executive of Horwath Clark Whitehill, he is instrumental in ensuring that our services to charities remain one of the core specialisms of our firm. Andrew draws on many years of experience of advising charities and not for profit organisations. He played a key role in drafting the 1995 Charities Statement of Recommended Practice (SORP), and advising on subsequent revisions. Andrew is a well known lecturer on charity accounting, governance and management matters. He wrote the sector’s leading text on charity reporting, and is also the author of the authoritative industry guide dealing with the establishment and management of charities. Andrew continues to represent our firm at a number of charity sector groups such as Charity Finance Directors’ Group, NCVO and ACEVO.
Tina Allison, Partner Tina specialises in providing audit and advisory services to a variety of local and national charities, educational and other not for profit organisations, including Trade Unions and other membership bodies. Her varied client base includes well-known fundraising charities, many with significant branch and regional networks. Tina is well respected by her not for profit clients for delivering practical and well rounded business advice, set within the relevant regulatory framework in which her clients operate. She is skilled in helping her clients maximise the positive impact of their reporting responsibilities. Tina is an experienced speaker on our specialist in-house seminar programme for charity clients and contacts; she also speaks on behalf of our firm at external courses, particularly in relation to implementing and assessing effective governance structures. She is co-host of the Network of Women Chairs which meets at our London office. In addition to her client facing role, Tina is responsible for staff training and team development within our Charities and Education Unit.
Tim Baines, Partner Tim provides audit and consulting services to a variety of charities in London and across the south of the UK. He specialises in advising large, national charities including major fundraising organisations, membership bodies and grant-making charities; he is the audit partner for a number of the UK’s ‘Top 100’ charities. Tim is the lead partner for ‘Charity Magique’ – the sector’s leading web-based solution for charity risk management which is used by charities of all sizes to record and manage their internal risk processes. He uses his practical risk management knowledge to develop an external audit approach which maximises a charity’s overall audit coverage. Tim works closely with trustees and management to deliver audit services which evolve as charities refine their own risk management systems, internal control frameworks and monitoring processes.
Sam Coutinho, Partner Sam provides audit and advisory services to a number of charities and membership bodies. She is particularly experienced in supporting charities with implementing best practice in governance and risk management and contributes articles on these and other topics to sector publications. Her marketing experience enables her to advise her clients on the most effective reporting mechanisms whether through the statutory accounts, the Annual Review or other medium. Sam is on the steering group of the Network of Women Chairs, and is an active member of the Charity Finance Directors’ Group. She plays a key role in designing trustee training and leadership courses for our charity clients and contacts. As a governor of a school, Sam has tremendous insight into the practical challenges facing trustees when adopting best practice in governance in the light of their significant responsibilities and an increasingly rigorous regulatory framework.
Naziar Hashemi , Partner Naziar joined us from a Big Four firm in September 2008. Naziar specialises in providing audit and advisory services to not for profits. Naziar has a varied client list and has advised a number of charities on systems and procedures and has many years of client service experience and of delivering prompt proactive advice Naziar has been involved with a number of non-audit assignments ranging from risk and finance function reviews, systems, benchmarking and performance measurements and governance reviews. Naziar has also been involved in quality reviews and delivery of high quality specialist training to staff working with not for profits.
Mike Hicks, Partner Mike provides audit and specialist consulting services to a wide range of local and national charities, including ‘Top 100’ charities, well-known membership bodies, endowed and grant making trusts, and a variety of other unincorporated not for profit bodies. Mike brings to his clients a wide breadth of technical and practical expertise based on his long standing commitment to the sector. Mike plays a key role in the development and delivery of our comprehensive events and seminars programme for charities and not for profit organisations. He is a well regarded speaker at sector conferences and seminars, and an active contributor to the not for profit press. Mike’s opinion is often quoted on sector issues and developments, particularly in relation to governance challenges and public benefit. As a trustee of a local community charity, Mike has an invaluable personal insight into the responsibilities facing trustees, and this comes across in the practical advice and support he gives his clients.
Sally Kirby, Partner Sally acts for a wide variety of charity and not for profit clients, including Community Interest Companies. Her client base ranges from small local charities and family trusts to larger fundraising charities and national membership bodies, including Royal Charter organisations. Sally is an accomplished speaker on charity reporting and accounting matters and writes frequently for the not for profit press. She is one of the first charity advisers to achieve the ICAEW’s Diploma in Charity Accounting. Sally draws on previous practical experience as head of internal audit at a major national charity. This gives her a unique understanding of what it is like to work for a charity and provides valuable insight when identifying and addressing the challenges facing trustees, staff and volunteers. Sally has particular expertise in advising on risk management considerations, the adoption of the most effective governance structures and the implementation of internal audit processes. Sally’s clients also benefit from her commercial perspective, gained from her time working for an international high street retailer.
Assurance - Thames Valley Barry Hughes, Partner Barry is the partner in charge of the firm’s Charities and Education Unit in the Thames Valley. He has specialised in the not for profit sector for over 20 years and acts for many well known charities and schools. As well as providing audit services to his not for profit clients, Barry is experienced at advising on charity restructures and mergers.
Alastair Lyon, Partner Alastair has advised a broad portfolio of clients in the commercial and charity sectors during his working career. He now works almost exclusively with not for profit clients including charities and schools. He is particularly skilled at advising his clients on effective accounting and reporting under the Charities SORP and best practice, and regularly advises trustees and governors on the role and structure of the finance department, risk management and governance considerations. Alastair also acts for a large number of Student Unions and leads our firm’s national Student Union initiative. He chairs a joint working group (including the National Union of Students and the Charity Commission) which is developing comprehensive guidance for Student Unions on reporting and accounting under the Charities SORP in the light of the Charities Act provisions which will require previously exempt Student Unions to register as charities.
Patrick O'Neill , Partner Patrick acts for a number of well known charities and a local school. As well as his charity expertise, Patrick has extensive experience of advising a wide range of corporate clients and owner-managed businesses and prioritises the development of a close working relationship with his clients in order at assist them achieve their goals and objectives. He currently serves as a director of several commercial organisations and can therefore provide insight into the legal and fiduciary responsibilities these positions brings.
Assurance - Cheltenham Mike Hall, Partner Mike is the Managing Partner of our Cheltenham office with a particular specialism in auditing and advising charities. Mike acts for charities of all sizes and advises on a variety of matters including accounting, reporting, governance, recruitment and financial management. As Treasurer of an international charity, Mike has an invaluable practical insight into the challenges of being a trustee, and the responsibilities this brings within an increasingly regulated framework.
Martin Regan, Partner He is head of the Audit & Business Services Department within the office. He is also responsible for the recruitment of new staff in that department. Martin’s client portfolio is representative of the firm’s niche markets, as he deals with family and owner-managed businesses, professional practices, and Not-for-profit organisations. Martin is a fellow of the Institute of Chartered Accountants in England and Wales.
Assurance - Kent Ian Weekes, Partner Ian is the partner responsible for the audit department in the Kent office and also leads the Kent not for profit team. He provides audit and advisory services to a diverse portfolio of clients including a number of local charities and a school.
Assurance - Manchester Vicky Szulist , Partner Vicky has worked with charities, social housing clients and other not for profit organisations throughout her career and has a wealth of experience in these sectors. She is an accomplished speaker at sector seminars on a wide range of topical issues, including governance, trustees' responsibilities and technical matters. Vicky has advised on the corporation tax, VAT and charity issues relating to mergers and group restructures as well as the best route to incorporation. She also draws on her commercial experience of dealing with larger and more complex groups when advising clients in the not for profit sector.
Assurance - Midlands Helen Drew , Partner Helen heads up our not for profit team in the Midlands. She acts for several charities, national and local, as well as a number of Student Unions. She also provides audit and advisory services to several academies. Helen heads up Practice Assurance for our national firm and advises all our partners on quality and compliance issues. She is an active ICAEW Committee member in the Worcester and Birmingham areas.
Taxation Nigel Glover, Partner Nigel advises a wide variety of not for profit organisations, including charities. As he also acts for many commercial organisations, he brings a practical, proactive perspective to his clients’ tax planning challenges. Nigel acts for a number of Trades Unions, and is secretary to the Trades Union Finance Officers’ Group which meets regularly at our London office. Nigel and his team advise on a variety of tax matters including the establishment and effective use of trading subsidiaries, optimising tax efficient funding arrangements, maximising gift aid opportunities, dealing with the tax implications of charity mergers and reorganisations, and property issues. Nigel and his specialist team are active members of the Charity Tax Group and contribute comment and technical articles to the sector press. Our tax specialists speak regularly at sector conferences on the tax challenges facing charities and their trading subsidiaries.
VAT Arthur Blackburn, Partner Arthur works with a number of well known national charities and schools, providing general VAT advisory services as well as focusing on more complex areas such as land and property issues and partial exemption arrangements. Arthur lectures regularly on our specialist seminar programme and also at sector conferences.
Robert Warne, Partner Rob is an active member of the Charity Tax Group and the Charity Finance Directors’ Group. He is a well known speaker at sector seminars on VAT challenges and solutions for charities and other not for profit organisations and has an excellent ability to portray VAT complexities in a practical and understandable way
Employer Services David Daly, Partner David is a specialist tax partner who heads up a dedicated team of specialists that advise our charity clients on all aspects of employment tax compliance and remuneration. This includes detailed risk assessments of PAYE, benefit and expenses procedures, reviews of employee benefits such as teachers’ living accommodation, advice in respect of peripatetic teachers and relevant salary sacrifice arrangements. A former Inspector of Taxes, David has many years of experience specialising in PAYE, National Insurance and benefit-related matters. David’s aim, and that of the EAG team, is to provide clients with the assurance that their procedures are sound and that they are not at risk of incurring significant liabilities and penalties for failing to comply with difficult legislation, whilst ensuring that they maximise opportunities to provide a competitive remuneration package. David is a well known lecturer on the subject of benefits and expenses and has co-authored one of the most authoritative industry guides on the topic. Risk Assurance and Internal Audit Clive Malcolm , Partner Clive is a partner in our risk and assurance team, which offers a complete range of risk and internal audit solutions specifically tailored to the needs and challenges of our clients. Clive specialises in advising and supporting a range of not for profit organisations including schools and other educational establishments, national charities and Housing Associations. He assists clients with the implementation of practical and effective risk management systems, where appropriate utilising the unique web-based risk management tool – ‘Magique’. Clive and his team also provide fully bespoke outsourced internal audit services, including cyclical financial, operational and strategic reviews which integrate into clients’ risk management processes to ensure a clear feedback loop and practical action plan.
Find out more about our Not for profit publications, view our publications section.
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